Well, oneAPI can be used to do that. This submission is most likely in reference of a post a few days ago [1]. Here, PTX which CUDA targets is retargeted into SPIR-V which is ran atop oneAPI [2].

[1]: https://news.ycombinator.com/item?id=26262038

[2]: https://spec.oneapi.com/level-zero/latest/index.html